"In this document, the Platform on Sustainable Finance proposes a structure for a social taxonomy within the present EU legislative environment on sustainable finance and sustainable governance. This environment currently consists of:
(i) the existing legislation and proposed initiatives on the EU taxonomy; (ii) the proposed corporate sustainability reporting directive (CSRD); (iii) the Sustainable Finance Disclosures Regulation; and (iv) the sustainable corporate-governance (SCG) initiative. Although all these pieces of legislation influence this report, the focus of this work was above all on the present structure of the environmental taxonomy, a point which was even more stressed when public feedback highlighted that market participants expected a common structure for social and environment"

"The COVID-19 pandemic has launched the world into unprecedented turbulence and uncertainty. The micro, small and medium sized businesses (MSMEs) that underpin employment and growth in frontier economies have felt the impact on multiple dimensions. By extension, the capital providers that have invested in and financed these enterprises are equally challenged as they seek to support their portfolios in these uncertain times. Even prior to the COVID-19 pandemic, there was a dearth of capital for MSMEs in LatAm of nearly $1 trillion. COVID-19 has exacerbated this situation and has the potential to undermine many gains made in income and gender equality, growth and employment over the last years. The survey looked into who the impact-orientated capital providers are that finance MSMEs in LatAm; how they look at impact, in particular gender; what their portfolio of small businesses is; what the portfolio’s performance pre COVID was; what their financial and non-financial needs post-COVID look like; and whether any changes and opportunities are arising from the current situation?"

"Emissions reporting is the first, and arguably one of the most important steps you can take to reduce your company’s footprint. This will help you identify where you need to take action to reduce your emissions. Once you know what the problem is and where the most intense
areas of emissions are, you can create a strategy to cut your greenhouse gas emissions and potentially save money for your business."

"A significant proportion of the world’s businesses are small and medium sized enterprises (SMEs). Globally, micro-enterprises (SMEs with fewer than ten employees) alone account for 70% to 90% of all firms. As such, SMEs play an important role in reducing global emissions and bringing innovative climate solutions to the market. It is crucial that they are equipped with the tools and resources needed to measure their emissions, set greenhouse gas reduction targets grounded in science, take bold actions, report on their progress and ultimately reduce their emissions. This framework provides guidelines for SMEs on doing exactly that. It is open for anyone to use and can be used directly by SMEs to guide their reporting of climate impacts and strategies to multiple stakeholders. It can also be used by SME support organizations (such as consultancies) and data collectors to guide SMEs in climate disclosure."